Tamil Nadu Authority and Clarification for Advance ruling clarifies that “Ferrous (Iron & Steel) Scraps” obtained on unserviceable steel furniture, unserviceable air conditioners and unserviceable computers are liable to tax @ 5% under Entry 41 r/w clauses (i), (x) and (xvi) of Section 14(iv) of CST Act, 1956

Clarification ACAAR No 112/2014-15 dated October 5, 2015
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